Windham Corporation has current assets of $780,000 and current liabilities of $975,000. Windham Corporation's current ratio would be increased by:

• A) the purchase of $480,000 of inventory on account.

• B) the payment of $480,000 of accounts payable.

• C) the collection of $480,000 of accounts receivable.

• D ) refinancing a $480,000 long-term loan with short-term debt.